Islamic Banking

September 3, 2006

Islamic banking: Concept gaining momentum

By Minna Kumar

Islamic banking is a very young concept. Yet it has already been widely implemented in the Islamic world and in a few non-Muslim countries as well.

The shariat or Islamic principles frowns on interest, but money can be lent on `reasonable terms.’ Several Islamic nations have embraced this form of banking and the banks are not essentially owned or controlled by Muslims. So, instead of lending and charging interest, what banks do is to buy the asset and lease it or hire it. What the bank earns is not interest but profit. Therefore the accounting systems also differ drastically from conventional banking.

Even Islamic banking understands that banks cannot do charity. They have to earn their reward for the services rendered.

Investment finance is offered by these banks through ‘Musharka,’ where a bank participates as a joint venture partner in a project and shares the profits and losses. Investment finance is also offered through ‘Mudabha,’ where the banks contribute the finance and the client provides expertise, management and labour and the profits are shared in a prearranged proportion, while the loss is borne by the bank.

Mudaraba participatory financing is a unique service offered by Islamic banks. This system can offer responsible financing to socially and economically relevant development projects.

These banks also offer trade finance in a number of ways. One way is through mark-up, where the bank buys an item for a client and the client agrees to repay the bank the amount along with an agreed profit later on. Banks also finance on lines similar to leasing, hire purchase and sell and buy-back. Consumer lending is without any interest, but the banks cover expenses by levying a service charge. Besides, these banks offer a host of fee-based products like money transfer, bill collections and foreign exchange trading where the banks own money is not involved.

Apart from being widespread in Islamic countries, this practices is also followed in several countries in Europe and the Americas. In India, though there is no full-fledged Islamic bank, there are many non-bank financial intermediaries operating on Islamic principles. Several co-operatives throughout the country also operate on these principles. The Reserve Bank of India has recently appointed a committee to look into the prospects of introducing certain Islamic products in Indian banks.

There are several drawbacks to this system. In many countries, Islamic banks do not have the power to issue cheques. Internal controls need to be devised in countries where these banks do not operate on the large scale. Inadequacy of information about this system and lack of regulations specific to Islamic banking can be a deterrent for these banks to co-exist with other banks.

These irritants, though minor, need to be ironed out before this unique system can find complete adaptability in non-Islamic parts of the world.

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